School Budget Research Articles

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Penyusunan Anggaran Sekolah Menengah Pertama: Studi Kualitatif di Medan

This research aims to analyze the factors that influence the quality of junior high school (SMP) budget preparation in Medan. Using a qualitative approach, this research involved in-depth interviews with 30 key informants from 10 junior high schools in Medan City. The research results identified 5 (five) main factors that influence the quality of budget preparation: (1) human resource competency, (2) government regulations and policies, (3) stakeholder participation, (4) use of information technology, and (5) culture school organization.

The School Budget Management under the Nakhon Ratchasima Primary Educational Service Area Office 4

Background and Aims: Budgeting in its present form began in England around the 16th-17th centuries. During that time The House of Representatives successfully reserved the power to approve government revenue and expenditures. This shows that current budgeting is related to the evolution of the governance system. After the preparation of this budget, it was extended to local government organizations, educational institutions, and other agencies, both public and private. The purpose of this research is to study and compare the level of opinions of personnel regarding budget management of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4. Classified by position, school size, and work experience. Including the study of guidelines for developing budget management for schools under the said organization. Methodology: The sample used in the research consisted of 196 school administrators and heads of budget management groups of educational institutions under the Nakhon Ratchasima Primary Educational Service Area Office 4, which were selected using a stratified random sampling method. The research instrument was a questionnaire with a 5-level rating scale with an IOC between 0.80 - 1.00 and a confidence value of 0.85. In addition, a structured interview was used to collect data for data analysis. Various statistics were used, including frequency, percentage, mean, and standard deviation, T-test and F-test. Results: The results of the research are as follows: (1) School budget management Under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, the overall level is at a high level. And when considering each aspect, it was found that budget management was at a high level in every aspect. (2) Comparative analysis of budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Area Office 4, found to be significantly different at the 0.05 level. When classified by position but when classified by school size and work experience, no differences were found. (3) The budget management guidelines of schools under the Nakhon Ratchasima Primary Educational Service Area Office 4 that should be implemented include: Analysis of strengths and weaknesses Budget allocation is adequate and comprehensive. Having an internal audit system Creating a fundraising plan and using resources from outside agencies or stakeholders. Including having proof of receipt and payment. Preparing accurate accounts according to regulations and reporting information on supplies and equipment (M-OBEC), including creating up-to-date information on buildings, land, structures, and assets (B-OBEC). Conclusion: Budget management of schools under the jurisdiction of the Nakhon Ratchasima Primary Educational Service Office, District 4, that were all assessed were considered to have a high level of expertise. To ensure continued efficiency and transparency in financial management. There should be various guidelines such as detailed data analysis. Establishment of an internal audit system and recording information correctly All of which should be strictly implemented to strengthen confidence in the budget management process.

Manajemen Keuangan Sekolah dalam Pemenuhan Sarana Prasarana Pendidikan

Research to analyze and gain insights into the financial management of Public Middle School 22 Sijunjung, West Sumatra, in meeting the educational infrastructure needs. A qualitative approach using phenomenology was employed. Informants included the school principal, secretary, and treasurer. Data collection involved interviews, participatory observation, and document analysis. Data analysis included data condensation, presentation, and conclusion drawing. This study shows that the financial management of the school to meet educational infrastructure needs encompasses school budgeting, budget allocation, financial recording, and financial accountability. This study highlights the importance of financial management in providing educational facilities and infrastructure by involving internal and external stakeholders in the evaluation, analysis, monitoring, and fulfilling various school needs.

Implementation of The School Budget Activity Plan Application (Arkas) And The Bos Fund Management Information System On The Accountability Of Bos Financial Reporting In Education Entities In Cirebon City

The purpose of this study was to analyse the effect of the School Budget Activity Plan (ARKAS) application and the BOS Management Information System (SIMBOS) application on the accountability of financial reporting of BOS funds in elementary schools in Cirebon City. We conducted this research using quantitative methods. We distributed questionnaires as part of the data collection technique. Furthermore, we will conduct validity and reliability tests on the responses to these questionnaires. We carried out the data analysis using linear regression. This research findings that the use of the School Budget Work Plan (ARKAS) application significantly influences the accountability of BOS fund use in elementary schools in Cirebon City, with better use of the ARKAS application leading to more transparent use of BOS funds. The BOS Management Information System (SIMBOS) also has a significant effect on the transparency of the use of BOS funds in public elementary schools in Cirebon City. The better the use of the ARKAS application, the more transparent the use of BOS funds.

Risk Management Analysis On The School Activity Plan And Budget Application Information System (ARKAS) Using Cobit 2019

In the era of globalization and the advancement of information technology, the application of information technology is an important need for educational institutions, including schools. This research focuses on the implementation of the School Activity Plan and Budget Application Information System (ARKAS) at the Palu Safety Center Christian Vocational School to increase efficiency and effectiveness in planning and managing school activities and budgets. However, the implementation of ARKAS is inseparable from various risks that can affect the effectiveness and success of the system. Therefore, risk management analysis is essential to ensure that all potential risks can be identified, analyzed, and minimized. This study uses the COBIT 2019 framework to manage risks in the application of information technology in schools. The study identifies challenges such as resistance to change, resource limitations, and information security risks. This study aims to explore how the implementation of ARKAS in the Palu Safety Army Christian Vocational School can be optimized through risk management analysis using the COBIT 2019 framework. The results of the study show that the use of COBIT 2019 can help in identifying and managing risks effectively, so that the implementation of ARKAS can run more efficiently and transparently. The resulting recommendations are expected to improve the quality of school budget management and become a reference for other schools that face similar challenges in the application of information technology.

Effectiveness of the use of the school budget activity plan application in managing school operational assistance funds at Elementary School Number 1 Abiansemal in 2024

The management system for school operational assistance funds has evolved to in- corporate information and communication technology through the School Budget Activity Plan Application, commonly referred to as ARKAS. The Ministry of Ed- ucation, Culture, Research, and Technology developed the ARKAS innovation to facilitate the management of school operational assistance funds received by each educational institution. This study aims to understand why the effectiveness of using the School Budget Activity Plan application at Elementary School Number 1 Abi- ansemal has not yet been optimized. A qualitative method was employed to explore information about the phenomenon, supported by a descriptive approach, which en- abled the creation of relationships with informants, allowing the researcher to obtain new data. The data sources were obtained from interviews and documents related to the research. Data collection was conducted through documentation, interviews, and observation at the research location. Subsequently, the data were analyzed using data reduction, data presentation, and conclusion drawing. The results of this study indicate that the suboptimal effectiveness in using the School Budget Activity Plan application for managing school operational assistance funds at Elementary School Number 1 Abiansemal is due to insufficient dissemination by relevant authorities regarding the understanding of ARKAS and inadequate supporting infrastructure. However, improvements in several components are necessary to enhance the effective- ness of managing school operational assistance funds through ARKAS. This includes the need for training and socialization to improve understanding of ARKAS usage in terms of planning, reporting, and realization, as well as creating synergy between school operators and district operators to ensure that the information conveyed is easily understood.

Peningkatan Prestasi Akademik Siswa melalui Strategi Kepala Sekolah

This study aims to find out how the principal’s strategy, strategy planning in improving students' academic achievement at SMA Antarctica Sidoarjo. This study used a qualitative approach with descriptive analysis with the subject of principals, waka, curriculum, and teachers. The data collection techniques used are interviews, observations, and documentation studies. The validity of the data is tested by triangulation of sources and techniques. The data obtained is analyzed through data reduction, presentation, and verification. The results of this study show that 1) the principal's strategy in improving student academic achievement is carried out by developing resources, and creating academic achievement improvement programs, providing scholarships to students who have achievements, giving rewards to students and teachers who take part in competitions, and developing teacher competencies under their abilities in their fields. 2) Strategic planning is carried out by preparing a strategic plan, preparing a school budget work plan and conducting school self-evaluation and compiling programs within a period of 10 years and conducting madrasah self-evaluation every month.

Navigating the Path to inclusive Education in Primary Schools in Arusha Region, Tanzania: A Descriptive-Correlational Study on Key Implementation Factors

This study navigated the path to inclusive education in primary schools in Arusha Region, Tanzania. The study used the descriptive correlational design. Out of the population of 14,881 stakeholders, the study had the sample size was 1,163 subject including 370 mainstream pupils, 278 mainstream teachers, 346 special needs learners and 169 special needs teachers. Sources of data were a questionnaire, an interview schedule, an observation schedule and Focus Group Discussions. Data analysis involved the thematic approach, descriptive statistics and regression analysis. While the running of inclusive education requires supporting tools and infrastructure, the schools did not have sufficient infrastructure and science and technology facilities to support the inclusive learning atmosphere. While primary schools had suitable classrooms, toilets, and playing grounds, the lighting, ventilation, and sound system were limited in quality. Based on the conclusions, the established shortcomings in infrastructure and technological equipment call for the school budget to include special education requirements. Finally, there is a need for schools to propagate appropriate cultural norms that cherish the value of humanity for both teachers and learners to respect special needs learners, providing necessary support for special needs learners to study comfortably without any discrimination.

Krakow's Participatory School Budget as an Example of Civic Education

An example of civic education is the participatory school budget used in Poland. In the participatory budget training, students submit their own ideas, create projects, and then choose those that they think are the most attractive and important. The idea for a participatory school budget was born from the desire to adapt the classic participatory budget process to the needs of a small, local community, such as a school. Taking part in this type of project allows students to co-decide about matters in their immediate environment, i.e. the school. However, in the longer term, it is intended to prepare them to engage in the classic citizen budget, which is carried out in local government units in Poland. The aim of the article is to briefly present the origins and idea of the classic participatory budget, but primarily to focus on the participatory school budget, in particular in relation to a specific example, which is the participatory school budget carried out in one of the Polish cities – Krakow. The article also includes information about the campaign of the Ministry of Science and Higher Education promoting participatory budgeting in schools. Document analysis and critical content analysis, as well as historical and comparative methods were used to write the article.

Tales from an Island School: Stakeholders’ Partnership on Spotlight

This study delved into teachers' experiences at an island school in their collaboration with stakeholders. It aimed to capture the accounts of teachers regarding the involvement of stakeholders in the island school. The study had ten (10) participants, and it employed in-depth interviews to gather information from them. Through thematic analysis, the following themes were identified regarding stakeholders' participation: Planning and decision-making and Program implementation. These findings align with the principles of shared governance and empowerment of school heads as outlined in RA9155's mandate. Additionally, the study identified challenges in stakeholders' partnership, resulting in themes such as Weak commitment of stakeholders to participate and Financial and material deficiency. From the experiences and challenges shared by the teacher- participants, the following insights were developed: Encouraging stakeholders’ participation and increasing the school budget. These insights further reinforce the importance of stakeholders' participation in school planning, decision-making, and all school programs and activities. The study recommends that, to recognize the efforts of stakeholders in crafting the school plan and participating in school activities, incentives should be provided as a practical expression of gratitude. This will motivate stakeholders to consistently participate in school activities, including monitoring project implementation to ensure that the school plan is diligently executed according to the set target date.

Administrasi Keuangan,Sarana Dan Prasarana Di MIS Al-Musthafawiyah Medan

Financial administration is all activities, from setting up to managing everything, which are carried out to achieve common goals. Administration cannot be done by one person alone, because it requires cooperation between two or more people. In organizing educational facilities and infrastructure at MIS Al-Musthafawiyah, it is carried out through school budget planning and utilization of the school budget. The motive for this research is to find out the role of financial administration, facilities and infrastructure at MIS Al-Musthafawiyah Medan. The results of the research are financial administration, facilities and infrastructure. It is very important in the learning process to have adequate and efficient financial administration, facilities and infrastructure, so students will be more effective in learning.

Manajemen Sarana dan Prasarana Sekolah dalam Meningkatkan Mutu Pendidikan di MTs Al-Ihsan Kalikejambon Tembelang Jombang

Facilities and infrastructure are very important for education in schools. With good management, facilities and infrastructure can improve the quality of learning. The purpose of this research is to understand the management of facilities and infrastructure to improve the quality of education at MTs Al-Ihsan. The method used in this research is descriptive qualitative. The data sources used in this research are primary data sources and secondary data sources. To obtain the data needed in the study, researchers used observation, interview, and documentation methods. The results of this study indicate that the management of school facilities and infrastructure at MTs Al-Ihsan, namely (1) planning is done by making a madrasah and school budget every year. Organizing is controlled by the vice principal with the aim of creating a safe, comfortable learning environment and supporting the optimal educational process. Implementation is carried out in a planned and structured manner, with a comprehensive evaluation of the condition of infrastructure facilities every year. Supervision is carried out regulary by the principal and the vice principal of infrastructure facilities, by maintaining security and preventing the loss of goods. (2) The obstacle is the limited funds. And the solution is to seek grants from foundations, funds from BOS and BOSDA, approach political parties, candidates, DPR to obtain greater funding assistance. (3) Efforts to develop facilities and infrastructure are by repairing buildings, adding book collections, laboratory equipment and equipment.

Socialization on the Use of the School Activity and Budget Plan Application (ARKAS) for PAUD School Principals in Sentani District, Jayapura Regency

This study aims to investigate the impact of socialization on the use of the School Activity Plan and Budget Application (ARKAS) for PAUD principals in Sentani District, Jayapura Regency. Socialization methods included intensive training in the use of ARKAS for budget planning, activity monitoring, and school financial reporting. Data was collected through direct observation and interviews with socialization participants. The results showed significant improvements in principals' understanding and skills in using ARKAS, as well as improvements in the efficiency of school budget management. The conclusion of this study is that the implementation of ARKAS effectively supports transparency and accountability in the management of PAUD school funds, with positive implications for the quality of education in Sentani District. The study recommends widespread implementation of ARKAS in PAUD schools as a step towards more structured and efficient education management.

Development of School Budget Planning and Revenue Accounting Information System at Kanisius Foundation Surakarta Branch Using Agile Method

Development of School Budget Planning and Revenue Accounting Information System at Kanisius Foundation Surakarta Branch Using Agile Method

Implementation Of The School Budget And Activity Plan (ARKAS) Application Policy In Realizing Good Governance In Junior High Schools

This study aims to analyze the Implementation of the School Activity Plan and Budget (ARKAS) Application policy in Realizing Good Governance in Junior High Schools, this research uses qualitative research with the type of case study research (Field Research). The data collection techniques used are observation, interviews, and documentation. Data analysis uses triangulation techniques, namely by displaying data, reducing data, and finally drawing conclusions. This research examines the ARKAS application technology used in realizing good governance in the field of BOS fund management. The implementation of the ARKAS policy reflects the concept of e-government by providing easier access to information on activity plans and budget allocations, enabling active participation in the decision-making process. The results of this study reveal that technology can be used optimally to achieve a goal. Through ARKAS, information related to activity plans and budget allocations can be accessed more easily by various stakeholders, which contributes to increased participation, and public trust and still refers to the applicable legal rules. The increased transparency and accountability achieved through ARKAS policy implementation has important implications, obstacles, and efforts in the context of financial management in educational institutions.

Manajemen Sekolah: Meningkatkan Efektivitas dan Efisiensi Pendidikan SDN 12 Banda Aceh

This article discusses school management at SD Negeri 12 Banda Aceh as an effort to increase the effectiveness and efficiency of education. Observation methods include direct observation, interviews with relevant stakeholders, and analysis of documents related to school management, with a focus on management of facilities and infrastructure, curriculum, students, human resources, and school budget. Observation results show that school management at SD Negeri 12 Banda Aceh includes resource management, school policies, interactions between staff and students, as well as implementation of educational programs. The main aim of this observation is to understand in depth the management practices implemented in daily activities at the school in order to achieve the stated educational goals. The observation process includes observing various situations and interactions at school, both inside and outside the classroom, including school leadership, policy implementation, and interactions between school stakeholders. The results of observations are recorded in the form of field notes, audio/video, or images and then analyzed to identify patterns, themes, and important findings related to research objectives. School management observations are often used in conjunction with other data collection methods, such as interviews or document analysis, to provide a comprehensive understanding of management practices in schools. From the results of observations at SD Negeri 12 Banda Aceh, important findings were found regarding school management including management of facilities and infrastructure, teacher and student recruitment processes, and budget management. Recommendations for improvement are provided to increase the effectiveness and efficiency of education at the school. Evaluations and improvements continue to be carried out in order to achieve better educational standards, with the hope that the positive contribution from these observations can bring about significant changes in the quality of education at SD Negeri 12 Banda Aceh and become a reference for other educational institutions.

Teacher Professional Development Planning at SMAN 6 Palembang

This study delves into the topic of professional development planning for teachers at SMAN 6 Palembang. Program sustainability planning, activity planning, time planning, and financial planning are the intended topics of this research. In order to address the research question—how to organize teacher professional development in terms of activity, time, money, and program sustainability—this study used a qualitative method. Interviews, observations, and documentation studies are the methods used to gather data. Methods of purposive sampling are used in the selection of informants. Utilizing triangulation and member verification procedures, the reliability of the data is verified. Data analysis consists of four steps: gathering data, presenting it, checking it, and drawing conclusions. Results and discussion indicated that using teacher development patterns in activity planning is similar to adopting top-down policy rather than focusing on teachers' actual requirements in terms of professional development. Planning for teachers' professional development time has not been owned by schools, the Education Office, or teachers themselves. The majority of our growth time is dictated by external factors and the level of personal motivation from our teachers when it comes to self-improvement. Planning for the Teacher-Experienced Development Fund is not entirely the responsibility of teachers. Despite many school requirements, the needs of instructors are not taken into account when budgeting funds. School budgets have to go somewhere, and no one has thought about the long-term or short-term viability of teacher professional development programs while they were planning their sustainability.

Thai School Directors’ Lived Experiences and Attitudes Towards Global Englishes: Do They Impact Hiring Foreign National Teachers?

Research on language attitudes towards Global Englishes in many contexts has focused on teachers and learners. However, limited research has paid attention to school directors even though they are in a vital position to make changes at the school. This study explored the school director’s lived experiences, attitudes toward Global Englishes, and how their attitudes impact hiring foreign national teachers. Utilizing a narrative inquiry design, three school directors from different school sizes, levels, and types were interviewed multiple times per person to ensure data saturation. The findings showed that all school directors demonstrated standard language and native speakerism ideologies formed earlier in their schooling experiences, especially in English classes. Regardless of positive or negative English learning experiences, they developed an entrenched belief that English should be taught by ‘native speakers.’ Yet, the decision to hire foreign national teachers was not simply influenced by their lived experiences and attitudes toward Global Englishes. Instead, it was affected by the school budget, the level of students, and parents’ expectations. Above all, one troubled concern materialized – hiring someone who looked ‘native.’ Implications were discussed moving forward when considering implementing the Global Englishes paradigm.

Manajemen Pembiayaan Dalam Meningkatkan Mutu Layanan Pendidikan di SMK Al-Huda Kota Kediri

The purpose of this study is to find out how to plan financing management, implement financing management, evaluate financing management and understand the role of financing management in improving the quality of educational services. This study used a qualitative approach using a type of descriptive research. Data collection techniques carried out are by means of interviews, observation, and documentation. Data analysis techniques with data reduction stages, data presentation, and conclusions. The results of this study show that: 1) financing management is planned at the beginning of the new learning year by making proposals for budget activities called the School Budget Activity Plan (RKAS). 2) The implementation of financing management activities is divided into two, namely revenue and expenditure. 3) The evaluation process of education financing management is carried out as evidenced by a spending note. The supervision process is carried out through the SIPLAH application by the school operator and supervised by the Foundation. 4) The role of financing management is as a source to provide services for school residents and for learners to meet needs.

The perspectives of school principals in Spain: identifying professional competencies beyond their scope

ABSTRACT School leadership plays a crucial role to quality education. Social changes have led to an increase in school principals’ competencies, responsibilities, and demands. There are significant gaps in the literature on school leadership and limitations in the study of principals’ responsibilities. This study aimed to analyse whether principals consider the competencies assigned to them by educational legislation to be within their scope. Participants were 394 principals from state-owned schools in Andalusia, southern Spain. Quantitative and qualitative data analyses were performed. We identified four competencies that the principals believed they were unable to effectively assume within the Andalusian educational context: (1) awarding contracts for construction, services, or supplies; (2) authorising expenditures, arranging payments, and preparing the school budget; (3) promoting the qualifications and training of teaching staff; and (4) supervising non-teaching staff in the school. This study emphasises the need of a comprehensive reevaluation of how competencies assigned to school principals are managed, highlighting the significance of incorporating principals’ perspectives. For future research, we recommend exploring alternative approaches in competency management to enhance their effectiveness and relevance in the educational context.